①With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the tax rate specified in Article 90-3-2, item (i)" in the main clause of that paragraph is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

②With regard to the application of the provisions of Article 90-3-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in paragraph (3) of that Article, the phrase "and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4))"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "this Article" is deemed to be replaced with "this Article and Article 23, paragraphs (1) and (2)"; the phrase "that paragraph" that follows the "referred to as" clause is deemed to be replaced with "Article 90-3-4, paragraph (1) of that Act"; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'petroleum products for specified uses (meaning petroleum products prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of that item is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article, or crude oil, etc.' in Article 74-12, paragraph (5) of that Act" is deemed to be replaced with "the phrase 'crude oil, etc.' in Article 23, paragraph (1), item (i) of that Act is deemed to be replaced with 'petroleum products for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in the preceding item' in item (iii) of that paragraph is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in paragraph (2) of that Article"; and in paragraph (4) of that Article, the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with "Article 23 (excluding paragraph (1), items (ii) and (iv), paragraph (3) and paragraph (4)"; the phrase "that paragraph as applied mutatis mutandis" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis"; the phrase "the Petroleum and Coal Tax Act as applied mutatis mutandis" is deemed to be replaced with "that Act as applied mutatis mutandis"; the phrase "in Article 21 of the Petroleum and Coal Tax Act" is deemed to be replaced with "in Article 21 of that Act"; the phrase "Article 24 (limited to the part concerning item (v)" is deemed to be replaced with "Article 25 (excluding the part concerning Article 23, paragraph (1), item (ii) of that Act in items (i) through (iv) and item (vi)"; and the phrase "Article 25, paragraph (1), and Article 127 (limited to the part concerning Article 74-5, item (iv), (a) of that Act in items (ii) and (iii)) and Article 129 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 26, paragraph (1)".

①The provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before the Effective Date.

②With regard to the application of the provisions of Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2012 to December 31 of that year, in that paragraph, the phrase "Article 18-2, Article 21 and Article 22 (excluding item (i)), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, Article 74-12, paragraph (5) and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with "Article 21, Article 22 (excluding item (i)) and Article 23 (excluding paragraph (1), items (ii) and (iv) and paragraph (3))"; the phrase "In this case, the phrase 'Article 4 and Articles 13 through 17' in Article 18-2 of the Petroleum and Coal Tax Act is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and" is deemed to be replaced with "In this case,"; the phrase "in ... 'specified coal, etc. for power generation in Okinawa'" is deemed to be replaced with "and in Article 23, paragraphs (1) and (2) ... 'specified coal, etc. for power generation in Okinawa'"; the phrase "in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes, 'crude oil, etc. (meaning crude oil, etc. prescribed in Article 4, paragraph (2) (Persons Liable for Tax) of that Act" is deemed to be replaced with "in Article 23, paragraph (1), item (i) of that Act, 'crude oil, etc."; the phrase "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation', and in (c) of that item, 'crude oil, etc. or (b)" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in item (iii) of that paragraph, 'crude oil, etc. or the preceding item"; the phrase "specified coal, etc. for power generation in Okinawa', and in Article 74-12, paragraph (5) of that Act, 'crude oil prescribed in Article 2, item (i) (Definitions) of that Act, gaseous hydrocarbons prescribed in item (iii) of that Article or coal prescribed in item (iv) of that Article" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in paragraph (2) of that Article, 'crude oil, gaseous hydrocarbons or coal"; and the phrase "is deemed to be replaced" is deemed to be replaced with "is deemed to be replaced, and the phrase 'Article 4 and Articles 13 through 17' in paragraph (4) of that Article is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'".

①The provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a manufacturer of petrochemical products prescribed in that paragraph manufactures petrochemical products prescribed in that paragraph using specified gasoline, etc. prescribed in that paragraph as raw materials on or after October 1, 2012, and the provisions then in force continue to govern the case where that manufacturer of petrochemical products manufactured those petrochemical products using that specified gasoline, etc. as raw materials before that date.

②With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

③With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

①The provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a person engaged in agriculture, forestry or fisheries purchases heavy oil prescribed in that paragraph by the method prescribed in that paragraph on or after October 1, 2012 in order to use it for that purpose, and the provisions then in force continue to govern the case where a person engaged in agriculture, forestry or fisheries purchased that heavy oil by that method before that date in order to use it for that purpose.

②With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "Article 90-3-2, item (i)" in that paragraph is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

①The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (excluding the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) (hereinafter referred to as the "provisions of the new Act" in this paragraph) apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 with regard to the persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples under the provisions of Article 23 of the Petroleum and Coal Tax Act before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (hereinafter referred to as the "Former Petroleum and Coal Tax Act" in this paragraph), as applied mutatis mutandis under the provisions of Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the Former Act on Special Measures Concerning Taxation, or of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) or Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of the Supplementary Provisions (hereinafter referred to as the "provisions of the former Act, etc." in this paragraph), pertaining to that investigation had been carried out with regard to those persons; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act, etc. that were made before that date with regard to the persons prescribed in the provisions of the former Act, etc. (including those pertaining to an investigation covered by the transitional measures).

②The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (limited to the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

①The provisions then in force continue to govern aviation fuel tax that was imposed, or that should have been imposed, before the Effective Date.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.